经过两年多以来的实践总结,新财会制度的实施取得了很好的应用成果,但困惑会计人员的问题依然存在。笔者以抛砖引玉的方式提出八个问题,引发思考,以期共同探讨整改意见,达到进一步深化财会制度改革、不断完善财会制度的目的。 After more than two years of practice, the implementation of the new accounting system has achieved good results, but the puzzled accounting personnel still exist. The author proposes eight questions in a brilliant way and leads to thinking so as to jointly discuss the rectification and improvement opinions and achieve the purpose of further deepening the reform of the accounting system and continuously improving the accounting system.